Less than two months before the effective collection of the new taxes of the tax reform, CBS (Contribution on Goods and Services) and IBS (Tax on Goods and Services), only 9.1% of accounting and tax professionals across Brazil say they have transition plans implemented.
The data comes from a survey carried out by the Thomson Reuters Institute in July and August 2026, with 577 accounting and tax professionals in the country, to investigate the level of readiness of these specialists.
Although the number of professionals with active planning represents more than double the percentage identified in 2025 (3.8%) by the institute, more than half (52.9%) of those interviewed remain in the initial stage of preparation, following changes in legislation, but without structured planning.
Another 23.4% are in the preparatory phase, 13.2% in the incipient stage (aware of the reform, but without continuous monitoring) and 1.6% were unable to evaluate it.
According to the institute, the data shows a mismatch between the speed of legal changes and market preparation. The scenario is worrying because, although the complete transition of the tax system is expected to take place by 2033, the first changes with the greatest operational impact are already close, such as the collection of CBS, a federal tax that will replace PIS and Cofins, from January 1, 2027.
The survey shows that 74% of respondents say that their offices have not yet formed working groups or internal committees to study the impacts of the change.
Among those who are still in the initial stages of preparation, 36.8% point out that the main obstacle is competition with other day-to-day priorities and the lack of time dedicated to the topic. Another 27.3% cite regulatory uncertainty and a lack of clarity in official guidance.
Also cited were the lack of knowledge, training and educational content (13.2%), the shortage of qualified labor (11.7%), the complexity of reform and legislation (9%), financial constraints (6.6%), customer-related obstacles (5.4%) and excess information (3.3%). Respondents could point out more than one difficulty, which is why the percentages do not add up to 100%.
The lack of planning also appears in the budget allocated to the renovation. Among the approximately 70% of professionals who have not yet calculated adaptation costs, 46% say they intend to make this estimate, but have not yet started. Another 23% say they do not intend to calculate the values.
The study estimates that adapting to the new rules could cost up to 2% of an organization's annual revenue.
According to Marcondes de Borba, vice president of the accounting and tax segment at Thomson Reuters, the financial impact is not limited to the acquisition of systems or the updating of internal processes.
He states that, with the new tax collection mechanism, the so-called split payment, the reform should change the dynamics of companies' working capital, that is, the resources available to maintain daily operations, pay suppliers and finance the interval between receipts and payments.
This is because, in this model, the amount corresponding to taxes is separated and collected at the time of the financial settlement of the operation, instead of remaining temporarily with the company until subsequent payment.
"This requires financial planning, review of contracts and pricing, cleaning of registration data and scenario simulation. This is where the accountant can help", he says.
More than half (51%) of professionals interviewed expect a moderate to significant negative impact of the reform on clients' cash flow. Only 26% foresee an increase in cash for the companies served.
For Borba, the proximity of changes requires that offices stop treating the reform just as a matter of updating legislation and start incorporating it into the companies' strategic planning. According to the survey, 55% of professionals expect accounting work to become more complex with the implementation of the new system.
The transformation also represents an opportunity to expand the services provided by the offices. According to the survey, 73% of professionals expect greater demand for specialized accounting services, which indicates space for consultancy activities, tax planning and assessment of the financial effects of the new rules.
In this model, the accountant no longer acts exclusively in fulfilling tax obligations, such as calculating taxes, transmitting declarations and meeting deadlines, and begins to participate in decisions that directly affect business management. The analysis of tax scenarios, the identification of risks, the assessment of costs and guidance on prices and contracts become a relevant part of the work.
According to Borba, offices that anticipate will be better able to guide their clients and gain space in this new market. "The way is to go beyond calculating obligations and act as an advisor", he states.
